https://www.taxtmi.com/caselaws?id=55995 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision in favor of the assessee. It concluded that the expenditure on literature for doctors was for educational purposes, not publicity or sales promotion, as it aimed to educate doctors about medicines. The Tribunal distinguished the case from a Karnataka High Court decision involving physician samples, emphasizing that the literature provided essential information for the business and did not constitute advertisement expenses. en-us Thu, 14 Aug 1997 00:00:00 +0530 Wed, 01 Dec 2010 10:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55995 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision in favor of the assessee. It concluded that the expenditure on literature for doctors was for educational purposes, not publicity or sales promotion, as it aimed to educate doctors about medicines. The Tribunal distinguished the case from a Karnataka High Court decision involving physician samples, emphasizing that the literature provided essential information for the business and did not constitute advertisement expenses. Case-Laws Income Tax Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55995